The Study About Construction Of Environmental Tax System

To seek the effective means of environmental regulation is the important subject of government’s public management under the sustainable development strategy. As an economic means of environmental regulation, green tax has grown into a key method for promoting sustainable development, because it may well internalize the external costs produced during the consumption of environmental resources, so as to make up for the disadvantages of marketing system and to demonstrate the "polluter pays principle". Ever since1970s, the member of OECD has resorted to green tax system and gradually undergone comprehensive reforms of tax system accompanied by the adjustment of their original tax system. Consequently, apparent effects on environment economy have been achieved. Currently, the overall green level of our state’s tax system is rather low. With less variety of green tax, rather simple adjustment means and narrow adjustment scale, green tax accounts for a relatively small proportion in the revenue, and thus its key role as an environment regulation measure has not yet been well demonstrated. Therefore, a probe into the current situation of China green tax system with the reference of foreign counterparts’ experience will provide a forecasting vision and a policy reference for the optimization of China green tax system reform, and will make up for the deficiency of current theories as well.Based on theoretical and practical analysis, this thesis is to probe into our state’s green tax system reform and research on its environmental effects, economic effectiveness and develop route of green taxes system reform. Besides the introduction and literature summary, this thesis consists of three parts. The first part studies the externality feature of environment resources and the regulation principium of green taxes on the basis of externality and public articles theories. By partial equilibrium, and general equilibrium evaluation, a theoretical analysis is made on the effect of welfare changes caused by tax setting.The second part conducts an empirical research on the status of China green tax system reform, analyzing its function, feature and deficiency, evaluating the degree of green tax system and analyzing the reason. Among other things, a regression test is conducted on the environmental and economic effect of the green tax in China. It seems that the degree of our green tax system reform is rather low and the function of the environmental adjustment is rather limited, and that the effect on economy development and tax system optimization is distinct.The third part examines the past experiences of system greening on the bases of theoretical researches, environmental and economic effect of green tax system adopted by member states of OECD; analyzes the influence of China’s green tax system reform, take warning from these. The author puts forward some creative countermeasures towards China green tax system reform directed against the features of the transformation period.